Juridical Ontologies of Production and the Ricardian Machine

Quentin Clair ()
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Quentin Clair: King’s College London, London WC2R 2LS, UK

Accounting, Economics, and Law: A Convivium, 2024, vol. 14, issue 1, 133-157

Abstract: This article uses doctrinal analysis of UK tax law to address the question in political economy of where the ‘production boundary’ around value creation lies. It concludes that the ‘classical’ production boundary around material production may be encountered as an emergent feature of forensic investigations of the ontology of surplus in real world commercial contexts. This is particularly important for political economists of the global production network because of the contrasting structural phenomenon whereby value is predominantly added in immaterial production processes.

Keywords: value theory; taxation of business income; immaterial production (search for similar items in EconPapers)
JEL-codes: B12 B14 D46 H25 K34 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:bpj:aelcon:v:14:y:2024:i:1:p:133-157:n:6

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DOI: 10.1515/ael-2022-0018

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